Two men went to the temple to pray - a Pharisee and a tax collector (Luke 18:9-14). Only one prayer was acceptable to God. Those of Jesus' day would have guessed it was the Pharisee. These men were looked upon as the religious elite, while tax collectors were despised and rejected as the worst of sinners. This parable cuts through this outward perception and warns us of the importance of approaching God with the proper attitude (v. 9).

The Pharisee's prayer is an ugly display of arrogance and self-righteousness. Instead of pleading for God's mercy, he championed his own merit. "God, I thank You that I am not like other men - extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess" (Luke 18:11-12).

The other man was so humbled by the realization of his sinfulness that he could not lift his face towards God. "And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, 'God, be merciful to me a sinner!'" (v. 13).

Only one of these prayers was acceptable to God. "I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted" (v. 14). The Pharisee's arrogance blinded him to his sin and his need for God. In his humility, the tax collector saw his true spiritual condition and threw himself upon God's mercy.

The kingdom of heaven belongs to those who realize they stand spiritually bankrupt before God (Matt. 5:3). Even at our best, our righteousness is as filthy rags (Is. 64:6) and we are unprofitable servants (Luke 17:10). We must keep this in mind as we pray.